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This article examines various models of credit risk assessment. The study results show that the models can be classified based on the approach adopted, namely the traditional and the structural. In its development, the structural approach by Merton model is dominating, although at the end it reaps many critics when the LTCM crisis happened in America, in the late 1998. Those critics lead to the assumptions used, which considers only the endogenous factor without having to analyze the exogenous factor. The failure of the Merton model has its own attention from the experts so that many of them are trying to polish them. Nevertheless, the results showed that each model has its own advantages and disadvantages that need a comprehensive understanding and analysis of the managers when they want to adopt one of them.Keywords: Credit risk, Merton model, firm-specific risk, and market risk.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

Small pelagic fisheries play an important role in food security, coastal livelihoods, and local fishery economies in Indonesia. Sardinella fimbriata is one of the economically important small pelagic fish species widely utilized in coastal communities. However, increasing fishing pressure may alter population size structure and reduce reproductive sustainability. This study aimed to analyze the size structure, gonad maturity stage, and exploitation status of Sardinella fimbriata in Kwandang Waters, Tomini Bay, Indonesia. The research was conducted from August to November 2025 using a descriptive quantitative approach. A total of 1,560 fish samples collected from commercial landings were measured for total length and examined macroscopically for gonad maturity. Data were analyzed using length-frequency distribution, maturity proportion, and logistic regression to estimate length at first maturity (L₅₀). The results showed that fish length ranged from 8.0 to 19.9 cm and was dominated by the 12.0–15.9 cm size group, accounting for 75.45% of total samples. Immature gonads dominated the catch, representing 91.35% of individuals, while mature fish accounted for only 8.65%. Logistic regression estimated L₅₀ at 16.72 cm, whereas the average catch length was 13.56 cm with an Lc/L₅₀ ratio of 0.81. These findings indicate that most fish were captured before reaching reproductive maturity, suggesting growth overfishing conditions. The study highlights the importance of minimum catch size regulation, selective fishing gear, and routine biological monitoring to support sustainable management of small pelagic fisheries in Tomini Bay.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

Load imbalance in three-phase distribution transformers can increase neutral current and power losses, thereby reducing the efficiency and reliability of electric power distribution systems. This study aims to analyze the level of load imbalance, power losses caused by neutral current, and the effectiveness of manual load balancing using the two-time-point method, namely peak load time (PLT) and off-peak load time (OPLT). The research was conducted on the PNIAI007 distribution transformer at PT PLN (Persero) ULP Enarotali using a quantitative descriptive approach with a case study design. Data were obtained through measurements of phase currents and neutral current, which were then analyzed to compare conditions before and after load balancing.The results show that the load imbalance level was significantly reduced from more than 29% to 2.47% during daytime operation and 1.21% during nighttime operation. The neutral current decreased from 37.81 A to 14.58 A during the daytime and from 51.76 A to 19.83 A at night. In addition, power losses due to neutral current were reduced by more than 85%. These results indicate that the two-time-point load balancing method is effective in improving the efficiency and operational reliability of distribution transformers.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

Proses pengembalian kata dasar bahasa Jawa ngoko dari kata jadian (tembung andhahan) menjadikata dasar yang salah akan mengakibatkan kata dasar menjadi rusak, tidak memiliki arti yang benar dantidak bisa digunakan untuk proses seteleah Stemming. Bahasa Jawa Ngoko memiliki morfologi dalampenyusunan kata yang didalamnya terdapat awalan (ater-ater), sisipan (seselan) dan akhiran(penambang). Penguasaan morfologi Bahasa Jawa ngoko membantu menciptakan cara untuk pengambilankata dasa dalam bahasa jawa ngoko secara benar. Stemmer Bahasa Jawa ngoko metode Affix Removaldigunakan untuk mendapatkan kata dasar dari hasil proses pengurangan awalan, sisipan dan akhiransecara benar. Hasil pengembalian kata dasar menggunakan Stemmer Bahasa Jawa ngoko metode AffixRemoval mampu membuat kata dasar dalam bahasa Jawa ngoko dengan hasil benar mencapai 62%.Kemampuan stemmer ini masih harus ditingkatkan sampai mencapai tingkat kebenaran dalampengembalian kata dasar mencapai 100%.

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

Abstract  : Simple society likes villagers is mostly choose conflict finishing of live    environment by discussion to avoid the dispute which is in order to reach the substantial justice. Conflict finishing by discussion using partner relationship approachment which get involved three strength elements : government, industry world and society is a step to get ideal civil society. Keywords : live environment pollution, culture of law and partner relationship.

Penelitian ini ingin menguji pengaruh langsung maupun tidak langsung Kematangan TeknologiInformasi (TI) dan Kinerja Sistem Informasi (SI) terhadap Kemanfaatan Teknologi Informasi padaKelurahan-kelurahan di Kodia Semarang. Hasil penelitian ini diharapkan memberikan kontribusi bagikelurahan dalam penambahan investasi dalam bidang teknologi informasi. Responden penelitian ini adalahpengelola informasi pada masing-masing kelurahan di Semarang. Penelitian ini menggunakan metodesurvei dengan 104 sampel. Analisis yang digunakan adalah Structural Equation Modelling (SEM) dengantwo step approach. Pendekatan two step digunakan untuk mengatasi masalah tidak sebandingnya rasioantara jumlah butir instrumen yang digunakan dengan sampel yang tersedia (Hart Line dan ferrel, 1996)dan untuk menghindari interaksi model pengukuran dan model struktural (Hair, et al, 1988). Hasil analisismenunjukkan bahwa kematangan teknologi informasi tidak berpengaruh secara langsung (tidak signifikandan negatif) terhadap kemanfaatan TI (H1). Kinerja SI berpengaruh positif dan signifikan terhadapkemanfaatan TI (H2). Demikian pula pada kemanfaatan TI tidak berpengaruh terhadap kinerja sisteminformasi (H3).

Sidik jari manusia ini merupakan bukti materi yang amat penting. Akurasi dalam melakukanidentifikasi bergantung pada reliabilitas ciri yang diambil dari citra sidik jari. Pada penelitian ini untukmenghasilkan ciri-ciri sidik jari digunakan metode pendekatan karakteristik fraktal. Pendekatan fraktaldipilih didasari pada pertimbangan bahwa struktur garis-garis sidik jari bersifat alami dan tidak teratur, danfraktal dikenal sebagai metode yang sangat cocok untuk keadaan alami dan tidak teratur tersebut. Adapuntahapan dalam mengolah data sidik jari  pada penelitian ini adalah akuisisi citra, preprocessing, ekstraksiciri, dan pencocokan. Akuisisi citra adalah tahap yang diawali dengan menangkap / mengambil gambarsidik jari dengan menggunakan scanner. Citra sidik jari yang diolah adalah citra grayscale dengan 256tingkat keabuan dan memiliki dimensi 320 x 320 pixel, dengan kerapatan gambar 300 dpi. Tahapanpreprocessing meliputi beberapa tahapan yaitu: normalisasi orientasi, segmentasi, perbaikan citra(enhancement), ekstraksi bukit dan penipisan. Ekstraksi ciri merupakan proses untuk menghasilkan cirisidik jari, yaitu dengan menggunakan metode fraktal (kode fraktal, dimensi fraktal dan derajatkekosongan). Pencocokan adalah proses untuk identifikasi sidik jari. Sistem pengolahan citra sidik jariyang telah dibuat untuk mendapatkan ekstraksi ciri ini telah dapat menentukan hasil identifikasi sidik jaridengan menghasilkan tiga ciri fraktal yaitu kode fraktal, dimensi fraktal dan derajat kekosongan.

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.

Study for the effect of share trading days to the daily share returns in Stock Exchange has been carried out most invarious countries. Overseas studies produce consistent findings that the daily share returns results in negative impact on Monday (Monday Effect) and resulting inpositive impact on Friday (Week End Effect). Those effects are called as day of the week effect. The similar studies carried out Indonesia have not obtained consistent findings as similar as overseas including overseas studies make use of Ordinary Least Squares (OLS). Whereas this study does not utilize this approach, as most of the assumptions could not be fulfilled. Technical Approaches dealt with the share returns calculation dominantly affect to the amount of daily share return. These are due to the facts that the irrational factors also used by the investors to do the transactions. Consequently, the demand and supply of the share are also influenced by the behaviour of the investors them elves. Statistical approach used for examining the day effects is Autoregressive Moving Average (ARIMA) Approach. This approach is chosen as there is no hetero scedasticity or there is an existence of stationary data. To examine the difference of share trading day effects to the share returns this study utilizes Analysis of Variance (ANOVA), 244 daily aggregate share price indexes (IHSG) and LQ45 Indexes are used for this study. The findings of this study suggest that (1) all of the share trading days give a positive impact on the share returns, (2) daily aggregate share price indexes (IHSG) do significantly affect the share returns on Thursday and (3) LQ45 Indexes do significantly affect the share returns on Thursday and Friday. These findings imply that the investors should consider the day effects in deciding to be involved in share trading so that they could maximize their future returns.

The passage analize about the model of DSS. Models begins step from DSS concept. After that, we must choose modeling approach, beside decision making processes. We have many types of model DSS, especially in statistical, financial and optimization. Finally, we get benefit of models.